A company that makes organic fertilizer has supplied the following data:
|
Bags produced and sold |
240,000 |
|
Sales revenue |
$1,896,000 |
|
Variable manufacturing expense |
$804,000 |
|
Fixed manufacturing expense |
$520,000 |
|
Variable selling and administrative expense |
$180,000 |
|
Fixed selling and administrative expense |
$270,000 |
|
Net operating income. |
$122,000 |
The company”s margin of safety in units is closest to:
A) 140,000
B) 202,238
C) 125,714
D) 32,105